Barbara Strozzilaan 101
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

Item 06 – GRI Sector Standards
Project for Mining – input on GRI
Topic and Universal Standards
For GSSB informationDate

1 December 2023

Meeting

14 December 2023

Project

GRI Sector Standards Project for Mining

Description

This document summarizes the input relevant to GRI Topic Standards collectedduring the GRI Sector Standards Project for Mining. This document includes thepreliminary opinion of the Standards Division based on the outcomes of the
Mining Project. However, recommendations to the GSSB work program will bemade by the Standards Division on the basis of cumulative input from multiple
Sector Standards projects.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The
GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2023

Contents
Background ............................................................................................................................................. 3
Input on Topic Standards ........................................................................................................................ 3
Based on the Sector Standard ............................................................................................................ 3
Feedback from the Mining Working Group and input received during public exposure ..................... 4
Preliminary opinion .................................................................................................................................. 7
Appendix 1. Overview of reporting disclosures in GRI 14: Mining Sector 2024 ..................................... 8

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1

Background2
3
4

In addition to developing GRI Sector Standards as outlined in the Program Description, the Sector
Program supports the enhancement and expansion of the GRI Standards by identifying and raising
issues not previously covered by the standards system.

5
6
7

The Standards Division will make proposals to the Global Sustainability Standards Board (GSSB) for
the development of new or the revision of existing Standards, which the GSSB will consider andprioritize during the regular reviews of the GSSB work program as per the Due Process Protocol.

8910Feedback on GRI Topic and Universal Standards was collected throughout the GRI Mining Standard
development process, including through research activities, working group interactions, and the publiccomment period.

11
12
13
14

This document summarizes the feedback and provides the preliminary opinion of the Standards
Division based on the outcomes of the Mining Project. Recommendations to the GSSB work program
will be made by the Standards Division on the basis of cumulative input from numerous Sector
Standards projects.

15

Input on Topic Standards

16

Based on the Sector Standard

17

GRI 14: Mining Standard 2024 introduced three new likely material topics to the GRI Standards:

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20

•
•
•

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The Standard contains four other topics with no dedicated (or closely related) existing Topic
Standards, namely:

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•
•
•
•

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In addition, the topics below list additional sector reporting recommendations covering sector-specificexpectations:

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•
•
•
•
•
•
•
•
•
•

Artisanal and small-scale mining
Conflict-affected and high-risk areas
Tailings

Climate adaptation and resilience1
Closure and rehabilitation
Land and resource rights
Critical incident management

GHG emissions
Climate adaptation and resilience
Air emissions
Biodiversity
Waste
Water and effluents
Economic impacts
Local communities
Rights of Indigenous Peoples
Security practices

1 Topic Standard for Climate Change is currently under development, expected for release in 2025.

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39
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•
•
•
•
•
•
•

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48
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While most of the additional sector reporting is highly specific to the impacts related to mining
activities, not all of it is unique to the sector. Appendix 1 lists the additional sector recommendations
that have been included in previous Sector Standards or can potentially be relevant for future Sector
Standards.

Critical incident management
Occupational health and safety
Freedom of association and collective bargaining
Non-discrimination and equal opportunity
Anti-corruption
Payments to governments
Public policy

51

Feedback from the Mining Working Group and input
received during public exposure

52
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This section synthesizes feedback on GRI Topic Standards provided by the Mining Working Groupand public comment responses received during the public comment period. These inputs focused
mostly on climate change, labor, local communities, economic impacts, and critical incident
management.3

56

The complete list of comments received during public exposure is available on the GRI website.

57

Reporting model of Sector Standards

50

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65

•

66

Gender

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72

•

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75

•

•

•

Reconsider making (certain) additional sector reporting mandatory to avoid omitting
disclosure on some of the sector’s most critical sustainability impacts (feedback frominformation users).
Reconsider the requirement to provide an explanation for not reporting information on topics
listed in a Sector Standard that the organization has determined as not material for them(feedback from reporters).
Reconsider whether certain topics should be considered material for all organizations in asector to report.

Strengthen the gender perspective in the GRI Standards, including reporting on specificgender impacts, gender equality plans and assessments, disaggregating data by gender in all
instances where reporting the number of individuals is required; and/or develop a Topic
Standard for gender.
Expand on gender-related impacts, and gender-disaggregated data requirements specificallythroughout GRI community-related Standards.

Climate change project•

The focus on impact was not perceived clearly enough in Disclosure 201-2 Financial
implications and other risks and opportunities due to climate change.

3 Critical incidents are expected to be covered by a future project on Pollution, which will also cover GRI 305:

Emissions 2016 (Disclosures 305-6 and 305-7), and GRI 306: Effluents and Waste 2016 (Disclosure 306-3).
More information in the GSSB Work Program 2023-2025.

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•

•

•
•

•

Increase clarity about climate adaptation plans, emphasizing focus on impacts and adaptationof communities to climate change, rather than adaptation required to secure theorganization’s assets.
Include reporting on whether an assessment has been made on the potential impacts of theorganization’s energy use and emissions reduction initiatives on local communities and a
description of the results of such reduction initiatives (just transition elements).
Include reporting on commitments to achieving net zero GHG emissions, the timeline for thecommitment, and any (sectoral) emissions pathways used to inform the commitment.
Include reporting on how the goals and targets for GHG emissions are set, and the Scopes(1, 2, 3) of GHG emissions, activities, and business relationships to which the goals andtargets apply.
Simplify requirements included in GRI 305: Emissions 2016, especially the ones referring tolists of specific gases (such as GRI 305-2-e) to reduce reporting burden.

Biodiversity4•

Disclosure on reporting impacts in the supply chain seen as too challenging by business
representatives but as progress on traceability by information users.

Labor project
•

•
•

•
•
•
•
•
•

•
•

Introduce a definition or a glossary term for ‘contractor’, beyond what is covered in the GRI
Glossary (contractor can be a person or organization that signs a contract to supply materials
or workers to perform a service or a job, but also someone who works or provides a service
for a company for a limited period of time and who is not an employee).
Develop reporting on ratios of standard entry-level wage by gender compared to local living
wage, where available.
Expand scope of Disclosure 401-3 Parental leave, Disclosure 404-1 Average hours of training
per year per employee, Disclosure 405-2 Ratio of basic salary and remuneration of women tomen, to cover third-party workers such as contractors who are not employees.
Develop reporting on maximum working hours at the operational level.
Develop reporting on level of occupation by gender and operational site to be able to identify
the male/female divide by occupation.
Elaborate on female workers’ rights in occupational health and safety policies andprocedures.
Reconsider making recommendation 2.2.1 under Disclosure 403-9 Work-related injuries
mandatory, to report a breakdown by gender, migrant status, age, or worker type.
Develop reporting around Personal Protective Equipment (PPE).
Expand scope of GRI 406: Non-discrimination 2016 to include reporting on incidents of sexual
harassment and corrective actions/disciplinary measures taken and training on sexual
harassment; integration of non-discrimination commitments in recruitment, employment, andpromotion; and disclosure of gender equality/equity plans.
Align GRI 408: Child Labor 2016 and GRI 409: Forced or Compulsory Labor 2016 withupcoming human rights due diligence legislation
Clarify requirements related to Disclosure 408-1 Operations and suppliers at significant risk
for incidents of child labor, and Disclosure 409-1 Operations and suppliers at significant risk
for incidents of forced or compulsory labor, to avoid potentially exposing organizations in the
supply chain to unfounded allegations.

4 Due to similar timelines, the Mining exposure draft was published for public comment including the identified

relevant disclosures of the Biodiversity exposure draft. Feedback received on the Biodiversity exposure draft
disclosures was transferred to the Biodiversity project team for consideration.

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•
•

Expand the scope of GRI 409: Forced or Compulsory Labor 2016 to explicitly cover modern
slavery, and sharpen gender dimensions of forced labor and modern slavery.
Expand scope of GRI 407: Freedom of Association and Collective Bargaining 2016 to coverjob conditions of syndicalists and union representatives, as well as reporting on risks or threat
situations and actions taken by the organization to prevent or mitigate those in.

Local communities and Security practices projects
•

•

•

•
•

•

•

Expand the scope of GRI 413: Local Communities 2016 to cover quality of the community
engagement, environmental and social assessments, and monitoring of impacts.
Expand the scope of GRI 411: Rights of Indigenous Peoples 2016 to cover free, prior, andinformed consent (FPIC), including:o policies to ensure respect for Indigenous Peoples’ right to FPIC and how thesepolicies are implemented in practice throughout a project lifecycle;o access to meaningful information;o whether agreements were reached with Indigenous Peoples and the key terms of
those agreements;o how the organization records a decision of consent, and how an organization will
respect a community decision to withhold consent.
Include expectations for reporting on continuous engagement with local communities; expand
coverage of FPIC to customary rights holders and other non-Indigenous communities for
projects that directly interfere with natural resources and have potentially significant impacts
on land, livelihoods, and human rights of local communities.
Include reporting on the process to remediate grievances with local communities, as well as
disclosure on safe and anonymous grievance mechanisms to report incidents with security
personnel.
Develop reporting on community health and safety impacts.
Develop disclosures for land and resource rights to cover impacts of resettlement, aligningwith authoritative and internationally recognized good practices (such as IFC PerformanceStandards).
Expand disclosures in GRI 410: Security Practices 2016 to cover risk assessment and regularmonitoring of security providers; gender-related impacts; training requirements on sexual
harassment and protection of vulnerable groups; acknowledgment and respect ofinternational humanitarian law; fulfilment of the expectations laid out in UNGPs, OECD
Guidelines on Multinational Enterprises, and the Voluntary Principles on Security and Human
Rights (VPSHR); number of encounters between security providers and local communities;
and number of injuries and fatalities as a result of these encounters.
Develop disclosures on commitments to protect the rights of human rights defenders.

Economic impacts project
•

•

•
•
•
•

Reconsider Disclosure 204-1 Proportion of spending on local suppliers against moremeaningful metrics such as the percentage of the number of suppliers that are locally based;or reporting on actual spend instead of percentage of the budget.
Reconsider Disclosure 202-2 Proportion of senior management hired from the local
community against more meaningful metrics, such as reporting on training, capacity building,and recruitment extended to the local community.
Include reporting on green processes, technology and innovation, and digital optimization.
Include more guidance to Disclosure 203-1 Infrastructure investments and services
supported.
Expand scope of GRI 205: Anti-Corruption 2016 to cover corruption risks at senior
management level, as well as contract procurement processes.
Align with IFRS and US GAAP in the definition of ‘revenue’.

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Critical incidents and pollution
•
•

•
•
•

Include a definition of ‘critical incidents’ to ensure consistent and sufficient reporting.
Reconsider list of pollutants in Disclosure 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx),
and other significant air emissions, as not all listed pollutants are relevant for all reportingorganizations.
Include reporting on “investments of technology that mitigate waste generation” in GRI 306:
Waste 2020.
Develop disclosures on emergency preparedness and response plans (EPRP).
Develop disclosures on the management of hazardous materials, including transport, use,
handling, and storage.

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Preliminary opinion

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Five of the seven topics without a dedicated or closely related Topic Standard – Climate adaptation
and resilience, Closure and rehabilitation, Land and resource rights, Critical incident management,
and Conflict-affected and high-risk areas – appear to have a high potential for being likely material forother sectors.

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The ongoing Topic Standards Projects for Climate Change, Labor, and Economic impacts willconsider the feedback provided by the Mining Project as part of the development process. In addition,
the GSSB Work Program 2023-2025 covers a number of the proposed topics for revision.

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The community-related standards are perceived as particularly urgent to revise, including GRI 413:
Local Communities 2016 and GRI 411: Rights of Indigenous Peoples 2016. It is also consideredappropriate to explore developing sector-agnostic disclosures to cover impacts related to land use,
resource rights, and resettlement.

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191

Critical incident management and emergency preparedness and response are identified as needing
further attention, that could form the basis for a new Topic Standard. Issues related to operating inareas of conflict and security practices were also perceived as needing further elaboration.

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195

The importance of gender as a cross-cutting issue, including expansion of gender-disaggregated datain already existing Topic Standards, is anticipated to arise in the future development of Standards forother sectors. Further, the reporting model of the Sector Standards, including materiality concept,
recommended disclosures and requirements, may warrant an assessment.

Page 7 of 23

Barbara Strozzilaan 101
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

196

Appendix 1. Overview of reporting disclosures in GRI 14:

197

Mining Sector 2024
The table below lists all reporting disclosures included in GRI 14: Mining Sector 2024, classified by Topic Standards disclosures and additional sector
reporting. The two columns on the right indicate whether the additional sector reporting has an equivalence in already existing Sector Standards (GRI 11: Oiland Gas Sector 2021, GRI 12: Coal Sector 2022, GRI 13: Agriculture, Aquaculture and Fishing Sector 2022), and whether a disclosure could be expected tobe relevant for other Sector Standards.

Topic

GHG
emissions

GRI Topic Standards disclosures

GRI sector additional reporting

Sector disclosure withan equivalent in other
Sector Standards

Required reporting
Disclosure 3-3 Management of material
topicsDisclosure 302-1 Energy consumption
within the organization
Disclosure 302-2 Energy consumption
outside of the organization
Disclosure 302-3 Energy intensity

Recommended reporting

GRI 11, GRI 12, GRI 13

Disclosure 305-1 Direct (Scope 1) GHG
emissions

When reporting on gross direct (Scope 1) GHG
emissions, include land use change emissions

GRI 13

Report a breakdown of the gross direct (Scope 1)
GHG emissions by mine site.

-

Potentiallyrelevantfor other
sectors

This document has been prepared by the GRI Standards Division and is made available to observers at meetings of the Global Sustainability Standards
Board (GSSB). It does not represent an official position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The GSSB isthe independent standard setting body of GRI. For more information visit www.globalreporting.org.

© GRI 2023

Disclosure 305-2 Energy indirect (Scope2) GHG emissions

Disclosure 305-3 Other indirect (Scope 3)
GHG emissions
Disclosure 305-4 GHG emissions
intensity

Report a breakdown of the gross location-basedenergy indirect (Scope 2) GHG emissions by minesite
If applicable, report a breakdown of the grossmarket-based energy indirect (Scope 2) GHG
emissions by mine site

Report a breakdown of the GHG emissions intensity
ratio by mine site

-

-

-

Disclosure 305-5 Reduction of GHG
emissionsDisclosure 3-3 Management of material
topicsClimateadaptation andresilience

Disclosure 201-2 Financial implications
and other risks and opportunities due toclimate change

Air emissions

Biodiversity

Disclosure 3-3 Management of material
topicsDisclosure 305-7 Nitrogen oxides (NOx),sulfur oxides (SOx), and other significant
air emissions
Disclosure 101-1 Policies to halt andreverse biodiversity loss
Disclosure 101-2 Management of
biodiversity impacts

Describe the climate change-related scenarios used
to assess the resilience of the organization’s
strategy, including a well-below 2°C, preferably
1.5°C, scenario
Report whether the organization has a climatechange adaptation plan in place and if so, provide asummary of the plan and the progress made in
implementing the plan, and describe how
engagement with stakeholders has informed theplan
Describe how the substantive changes inoperations, revenue, or expenditure due to climatechange, affect or could affect the organization's
workers and suppliers, its contributions to economic
development, and its payments to governments

For each mine site, report significant air emissions
relevant for the site, in kilograms or multiples

Page 9 of 23

GRI 11, GRI 12, GRI 13

Yes

-

Yes

-

Yes

-

Yes

Disclosure 101-4 Identification of
biodiversity impacts
Disclosure 101-5 Locations withbiodiversity impacts
Disclosure 101-6 Direct drivers of
biodiversity loss
Disclosure 101-7 Changes to the state ofbiodiversity
Disclosure 101-8 Ecosystem services

Report information on the ecologically sensitive
areas for all minesites.
Report direct drivers of biodiversity loss for all minesites.
Report changes in the state of biodiversity for allmine sites.
Report information on ecosystem services for allmine sites.

-

Disclosure 3-3 Management of material
topicsDisclosure 306-1 Waste generation andsignificant waste-related impacts
Disclosure 306-2 Management ofsignificant waste-related impacts

Disclosure 306-3 Waste generated

Waste

Disclosure 306-4 Waste diverted from
disposal

Disclosure 306-5 Waste directed todisposal

When reporting the composition of the waste
generated, include a breakdown of the following
waste streams:- rock waste;- tailings
Report a breakdown of the total waste generated
and the composition of the waste by mine site
When reporting the composition of the waste
diverted from disposal, include a breakdown of thefollowing waste streams:- rock waste;- tailings.
Report a breakdown of the total waste diverted from
disposal and the composition of the waste by minesite
When reporting the composition of the waste
directed to disposal, include a breakdown of thefollowing waste streams:

Page 10 of 23

GRI 11, GRI 12-

GRI 11, GRI 12-

GRI 11, GRI 12

- rock waste;- tailings

Disclosure 3-3 Management of material
topicsTailings

Water andeffluents

Disclosure 3-3 Management of material
topicsReport a breakdown of the total waste directed todisposal and the composition of the waste by mine
site
Report whether the organization complies with orhas committed to comply with a recognizedinternational standard on tailings management,
and, if available, provide a link to the most recent
publicly disclosed information
Report the tailings disposal methods used by theorganization
List the organization’s tailings facilities, and report
the name, location, and ownership status, including
whether the organization is the operator.
For each tailings facility not confirmed to be in astate of safe closure:- describe the tailings facility, including its
construction method:;- report whether the facility is active, inactive, orclosed;- report the maximum permitted storage capacity
and the total weight of tailings stored, in metric tons;- report the Consequence Classification in line with
Requirement 4.1 of the GISTM;- report the frequency of risk assessments and asummary of the most recent risk assessment
findings;- report the date and material findings of the mostrecent independent technical review, including theimplementation of mitigation measures, and thedate of the next review.
Describe actions taken to prevent or mitigate
negative impacts from acid mine drainage

Page 11 of 23

-

-

-

GRI 12

GRI 12

Disclosure 303-1 Interactions with water
as a shared resource
Disclosure 303-2 Management of water
discharge-related impacts
Disclosure 303-3 Water withdrawal

Report water withdrawal by mine site.

-

Disclosure 303-4 Water discharge

Report water discharge by mine site.

-

Disclosure 303-5 Water consumption

Report water consumption by mine site.
Describe how engagement with workers, suppliers,
local communities, and other relevant stakeholders
has informed closure planning and implementation,
including post-mining land use.

-

Disclosure 3-3 Management of material
topicsGRI 11, GRI 12

Yes

GRI 11, GRI 12

Yes

-

Yes

-

Yes

Disclosure 402-1 Minimum notice periods
regarding operational changes
Disclosure 404-2 Programs for upgrading
employee skills and transition assistanceprograms

Closure andrehabilitation

For each mine site, report whether it:- has a closure and rehabilitation plan in place;- is undergoing closure and rehabilitation activities;- has been closed and rehabilitated
For each closure and rehabilitation plan:- report whether the plan has been approved byrelevant authorities;- report the dates of the most recent and next
reviews of the plan
For each mine site, report in hectares:- total land disturbed and not yet rehabilitated;- total land disturbed and rehabilitated (including
progressively rehabilitated, if applicable)
For each mine site, report the estimated life of themine (LOM)

Page 12 of 23-

Disclosure 3-3 Management of material
topicsDisclosure 201-1 Direct economic value
generated and distributed
Economic
impacts

Disclosure 203-1 Infrastructure
investments and services supported

Disclosure 203-2 Significant indirect
economic impacts

For financial provisions made by the organization
for closure and rehabilitation, including
environmental and socioeconomic post-closure
monitoring and aftercare for mine sites, report:- For each mine site, report the total estimatedclosure cost (not discounted), whether the financial
provision covers the full amount of the current
estimated closure cost, and whether the financial
provision made is in line with the applicable national
regulatory requirements;- the methodology used to calculate the estimatedclosure cost;- financial instruments used or developed toguarantee adequate financial provisions for closureand rehabilitation
Describe non-financial provisions made by theorganization to manage the local community'ssocioeconomic transition to a sustainable postmining economy, including collaborative efforts,
projects, and programs
Describe the approach to providing employment,
procurement, and training opportunities to local
communities.
Report community investments by mine site.
Report whether a community needs assessment
was conducted todetermine the need for infrastructure and services,and how theassessment informed the infrastructure investments
and services
supported.
Report the number, total spend, and description of
education and skills programs deployed for workers
who are not employees

Page 13 of 23

GRI 11, GRI 12

Yes

GRI 12

Yes

GRI 11, GRI 12

Yes

GRI 11, GRI 12

Yes

-

Yes

GRI 13Yes

Disclosure 204-1 Proportion of spendingon local suppliers

Disclosure 3-3 Management of material
topicsLocalcommunities

Disclosure 413-1 Operations with local
community engagement, impact
assessments, and development programs
Disclosure 413-2 Operations withsignificant actual and potential negative
impacts on local communities

Report the percentage of the organization’s
procurement budget spent on local suppliers bymine site.
Report the percentage of workers hired from thelocal community at the mine-site level, broken down
by gender, and the organization's definition used for‘local community’.
Describe the approach to identifying stakeholders,
including vulnerable groups, within local
communities
Describe the approach to engaging with local
communities at each phase of the life of the mine,
including:- how the organization seeks to ensure meaningful
engagement;- how the organization supports safe and equitablegender participation
Describe the approach to developing andimplementing community development programs,
including how engagement with local stakeholders,
impact assessments, and community needs
assessments have informed the programs

-

-

Yes

GRI 11, GRI 12

Yes

GRI 11, GRI 12

Yes

-

Yes

Report any formal community development
agreements made by the organization, by mine site-

For each mine site, describe impacts on the healthand safety of local communities

GRI 11, GRI 12

Yes

For each mine site, report:- the number and types of grievances from local
communities during the reporting period;- the percentage of grievances that were addressed
and resolved during the reporting period;- the percentage of grievances resolved throughremediation during the reporting period.

GRI 11, GRI 12

Yes

Page 14 of 23

Disclosure 3-3 Management of material
topicsRights ofIndigenous
Peoples

Disclosure 411-1 Incidents of violations
involving rights of iIndigenous Peoples

Describe the approach to identifying Indigenous
Peoples who are or could be affected by theorganization’s activities
Describe the approach to engaging with Indigenous
Peoples, including:- how the organization seeks to ensure meaningful
engagement;- how the organization supports safe and equitablegender participation
Describe the policies or commitments, and actions
taken to respect Indigenous Peoples’ cultural
heritage
Describe the community development programs inplace that are intended to enhance positive impacts
for Indigenous Peoples
Describe the identified incidents of violations
involving the rights of Indigenous Peoples
List the locations of operations and proven reserves
where Indigenous Peoples are present and are or
may be affected by the activities of the organization
Report whether the organization has been involvedin a process of seeking free, prior, and informed
consent (FPIC) from Indigenous Peoples for any of
the organization’s activities and, if so, report foreach case:- whether the process has been mutually acceptedby the organization and the affected Indigenous
Peoples;- whether an agreement has been reached, and if
so, if the agreement is publicly available

Land andresource rights

Disclosure 3-3 Management of material
topicsDescribe the approach to engaging withstakeholders whose rights to land and resources
are or could be affected by the organization’s
activities, including:- how the organization seeks to ensure meaningful
engagement;

Page 15 of 23-

Yes

GRI 11, GRI 12, GRI 13

Yes

-

Yes

GRI 11, GRI 12

Yes

GRI 11, GRI 12, GRI 13

Yes
Yes

GRI 11, GRI 12, GRI 13

Yes

GRI 11, GRI 12

Yes

- how the organization supports safe and equitablegender participation

Describe the policies, commitments, and plansproviding remediation to local communities orindividuals subject to involuntary resettlement, andthe process for establishing compensation for lossof assets, or other assistance to improve or restore
standards of living or livelihoods
Describe the procedures in place to monitor andevaluate the effectiveness of the actions taken to
remediate negative impacts from involuntary
resettlement and the corrective actions taken where
necessary.
List the mine sites where involuntary resettlement isplanned, ongoing, or has taken place.
For each mine site listed:- report the number of persons who have been or
will be displaced, and a breakdown by gender;- describe how peoples’ livelihoods and humanrights are or could be affected and restored.

Artisanal andsmall-scale
miningDisclosure 3-3 Management of material
topicsList the locations of operations where conflicts orviolations of land and resource rights (including
customary, collective, and informal tenure rights)
occurred, and describe the incidents and thestakeholders whose rights are or could be affected.
Describe the approach to engaging with ASM
operators, and the actions taken by theorganization to support ASM formalization andprofessionalization efforts

Page 16 of 23

GRI 11, GRI 12

Yes

-

Yes

GRI 11, GRI 12, GRI 13

Yes

GRI 13Yes-

Describe the programs in place to enhance positive
impacts or mitigate negative impacts involving
ASM, including:- whether and how the programs incorporate
gender considerations,- how engagement with local authorities andcommunities has informed the programs
If sourcing from artisanal and small-scale mining,
describe the policies in place and the process used
to identify and assess actual and potential negative
impacts
List the mine sites where ASM occurs on or in close
proximity to the site
Report the total number and nature of incidents
involving ASM and actions taken to address them

Securitypractices

Disclosure 3-3 Management of material
topicsDescribe how the organization seeks to prevent or
mitigate potential negative impacts from the use of
public and private security providers
Report whether the organization is implementing
the Voluntary Principles on Security and Human
Rights--GRI 11, GRI 12-

Yes

Describe the organization’s approach to emergency
preparedness and response plans, including
frequency of testing the plans, and how
engagement with local communities, workers,
public sector agencies, first responders, and local
authorities and institutions has informed the plans-

Yes

Report the number of critical incidents in thereporting period, describe their impacts, and actions
taken to remediate them

GRI 11, GRI 12

Yes

Disclosure 410-1 Security personnel
trained in human rights policies orprocedures

Disclosure 3-3 Management of material
topics
Critical incident
management
Disclosure 306-3 Significant spills

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Report the percentage of mine sites that haveemergency preparedness and response plans inplace, and a list of the sites that do not-

Disclosure 3-3 Management of material
topicsDisclosure 403-1 Occupational health andsafety management system

Disclosure 403-2 Hazard identification,risk assessment, and incident
investigation

Report how the organization ensures the provisionof gender-appropriate personal protective
equipment for workers
Describe the processes used to identify workrelated incidents due tosexual and gender-based violence, and to
determine corrective
actions.

--

Disclosure 403-3 Occupational healthservices
Occupational
health andsafetyDisclosure 403-4 Worker participation,
consultation, and communication on
occupational health and safety

Report how the organization seeks to ensure
women’s participation in formal joint managementworker health and safety committees, and thepercentage of women represented in thesecommittees

Disclosure 403-5 Worker training on
occupational health and safety
Disclosure 403-6 Promotion of worker
healthDisclosure 403-7 Prevention andmitigation of occupational health andsafety impacts directly linked by business
relationships
Disclosure 403-8 Workers covered by an
occupational health and safety
management system
Disclosure 403-9 Work-related injuries
Disclosure 403-10 Work-related ill healthPage 18 of 23-

Yes

Employment
practicesChild labor

Forced laborand modern
slavery

Disclosure 3-3 Management of material
topicsDisclosure 202-1 Ratios of standard
entry-level wage by gender compared to
local minimum wage
Disclosure 401-1 New employee hires
and employee turnover
Disclosure 401-2 Benefits provided to fulltime employees that are not provided totemporary or part-time employees
Disclosure 401-3 Parental leave
Disclosure 402-1 Minimum notice periods
regarding operational changes
Disclosure 404-1 Average hours of
training per year per employee
Disclosure 404-2 Programs for upgrading
employee skills and transition assistanceprograms
Disclosure 414-1 New suppliers that werescreened using social criteria
Disclosure 414-2 Negative social impacts
in the supply chain and actions taken
Disclosure 3-3 Management of material
topicsDisclosure 408-1 Operations andsuppliers at significant risk for incidents ofchild labor
Disclosure 414-1 New suppliers that werescreened using social criteria
Disclosure 3-3 Management of material
topicsDisclosure 409-1 Operations andsuppliers at significant risk for incidents offorced or compulsory labor

Page 19 of 23

Freedom of
associationand collective
bargaining

Nondiscriminationand equal
opportunity

Disclosure 414-1 New suppliers that werescreened using social criteria
Disclosure 3-3 Management of material
topicsDisclosure 407-1 Operations andsuppliers in which the right to freedom of
association and collective bargaining may
be at risk

Disclosure 3-3 Management of material
topicsDisclosure 202-2 Proportion of senior
management hired from the local
community
Disclosure 401-3 Parental leave
Disclosure 404-1 Average hours of
training per year per employee
Disclosure 405-1 Diversity of governancebodies and employees

Disclosure 405-2 Ratio of basic salaryand remuneration of women to men

Report the number of strikes and lockouts involving
1,000 or more workers lasting one full shift or
longer, and their total duration in worker days idle-

Yes

Report a breakdown of the percentage of senior
management hired from the local community bygender

-

Yes

-

Yes

Report whether the organization has a genderequality or gender equity plan or policy in place
and, if so, provide a summary of the plan, andprogress made in implementing the plan
Report the ratio of basic salary and remuneration of
women to men by mine site
Report the ratio of basic salary and remuneration byother relevant indicators of diversity, by mine site-

Disclosure 406-1 Incidents of
discrimination and corrective actions
taken
Anti-corruption

Disclosure 3-3 Management of material
topicsDescribe how potential impacts of corruption orrisks of corruption are managed in theorganization’s procurement practices andthroughout the supply chain

Page 20 of 23

GRI 11, GRI 12

Yes

Disclosure 205-1 Operations assessed forrisks related to corruption
Disclosure 205-2 Communication andtraining about anti-corruption policies andprocedures
Disclosure 205-3 Confirmed incidents ofcorruption and actions taken
Describe the approach to contract transparency,
including:- whether contracts and licenses are made publicly
available and, if so, where they are published;- if contracts or licenses are not publicly available,
the reason for this and actions taken to make thempublic in the future
Report the following information about theorganization’s beneficial owners, including joint
ventures:- name, nationality, and country of residence;- Whether they are politically exposed persons;- level of ownership;- how ownership or control is exerted

GRI 11, GRI 12

GRI 11, GRI 12

Disclosure 3-3 Management of material
topicsDisclosure 201-1 Direct economic value
generated and distributed
Payments togovernments

Disclosure 201-4 Financial assistancereceived from government

For state-owned organizations (SOEs):- Report the financial relationship between thegovernment and the SOE

Disclosure 207-1 Approach to tax
Disclosure 207-2 Tax governance,
control, and risk management
Disclosure 207-3 Stakeholder
engagement and management ofconcerns related to tax

Page 21 of 23

GRI 11, GRI 12

Disclosure 207-4 Country-by-country
reportingPublic policy

Disclosure 3-3 Management of material
topicsReport a breakdown of the organization’s corporate
income tax paid and accrued in profit/loss, andother payments to governments, levied at the
project-level, by project, and by material revenue
streamReport any thresholds that have been applied andany other contextual information necessary tounderstand how the project-level payments togovernments reported have been compiled
For minerals purchased from the state or from third
parties appointed by the state to sell on their behalf,report:- volumes and types of minerals purchased;- full names of the selling entity and the recipient of
the payment;- payments made for the purchase
Report whether the organization is a member of, or
contributes to, any representative associations orcommittees that participate in public policy
development and lobbying, including:- the nature of this contribution;- any differences between the organization’s statedpolicies, goals, or other public positions on
significant issues and the positions of therepresentative associations or committees

GRI 11, GRI 12

GRI 11, GRI 12

GRI 11, GRI 12

GRI 11, GRI 12

Yes

-

Yes

List the locations of operations in conflict-affected or
high-risk areas and how these were identified

GRI 11, GRI 12

Yes

Describe the due diligence process applied for
operations in, or when sourcing from, conflictaffected and high-risk areas and whether it aligns
with the OECD Due Diligence Guidance for-

Yes

Disclosure 415-1 Political contributions
Disclosure 3-3 Management of material
topicsConflictaffected andhigh-risk areas

Describe the approach to ensuring adherence tointernational humanitarian law when operating inconflict-affected and high-risk areas

Page 22 of 23

Responsible Supply Chains of Minerals from
Conflict-Affected and High-Risk Areas.

For operations in conflict-affected or high-riskareas, report the potential negative impacts on
workers and local communities, including actions toprevent or mitigate the impacts

Page 23 of 23-

Yes